The Hong Kong Special Administrative Region shall,taking the low tax policy previously pursued in Hong Kong as reference,enact laws on its own concerning types of taxes,tax rates,tax reductions,allowances and exemptions,and other matters of taxation.

• 香港特别行政区参照原在香港实行的低税政策，自行立法规定税种、税率、税收宽免和其他税务事项。